Mehrtash Sepahan Co. is exploiting its activities through benefiting foreign resources for domestic business process, deployment of total quality management (TQM), accepting the principle of transformations and avoiding traditional methods in solving new organizational problems, organizing the concept of organizations values in all the organizational activities and optimizing and modeling the performance of successful organizations in business and for increasing the competitive potentials via establishing a learning organization based on innovation in environmental and international to preserve the market shares and its expansions.